Legal Opinion

Woodbury County v. Talley

Supreme Court of Iowa

Decided February 15, 1911PublishedCited by 14 opinions

Appeal from Woodbury District Court. — Hon. F. E. Gaynor, Judge. A writ of certiorari was issued to the County Treasurer returnable to the District Court which upon hearing was dismissed. The plaintiffs appeal.

1Opinion of the CourtLadd, J.

The Farmers’ Loan & Trust Company was duly notified by the treasurer of Woodbury county of his purpose to assess it on moneys and credits described as consisting of notes and shares of corporation stock, etc., “withheld or omitted from taxation in 1903 and the five years following in the sum of $600,000 each year, and a time in February, 1908, fixed for hearing.” At the time designated, the company appeared by counsel, and a full hearing was had. The treasurer filed a written opinion finding that the company was assessed by the assessor for the years 1903, 1905, 1906, and 1907, and each of…

2Cases cited15 opinions

  1. Tiedt v. CarstensenSupreme Court of Iowa · 1883
  2. Galusha v. WendtSupreme Court of Iowa · 1901
  3. State Board of Equalization v. People ex rel. GogginIllinois Supreme Court · 1901
  4. German Savings Bank v. TrowbridgeSupreme Court of Iowa · 1904
  5. County of Otter Tail v. BatchelderSupreme Court of Minnesota · 1891

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3Cited by14 opinions

  1. Smith v. Sioux City Stock Yards Co.Supreme Court of Iowa · 1935
  2. Marshall Wells Co. v. Foster CountyNorth Dakota Supreme Court · 1930
  3. Hunt v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
  4. Palmer v. Beadle CountySouth Dakota Supreme Court · 1944
  5. In Re Assmt. Against Lytle Inv. Co.Supreme Court of Iowa · 1935

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